Jupiters Limited ACN 010 741 045 v Deputy Commissioner of Taxation [2002] FCA 125

FEDERAL COURT OF AUSTRALIA

Jupiters Limited ACN 010 741 045 v Deputy Commissioner of Taxation [2002] FCA 125 JUPITERS LIMITED ACN 010 741 045 v DEPUTY COMMISSIONER OF TAXATION Q 161 OF 2000 DOWSETT J 22 FEBRUARY 2002 BRISBANE

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 161 OF 2000

BETWEEN: JUPITERS LIMITED ACN 010 741 045

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: DOWSETT J

DATE OF ORDER: 22 FEBRUARY 2002

WHERE MADE: BRISBANE

THE COURT ORDERS THAT: 1. The applicant pay the respondent's costs of the proceedings, including reserved costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 161 OF 2000

BETWEEN: JUPITERS LIMITED ACN 010 741 045

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: DOWSETT J

DATE: 22 FEBRUARY 2002

PLACE: BRISBANE

REASONS FOR JUDGMENT 1 I have previously delivered judgment concerning the substantive issues raised in this matter. That judgment was in favour of the respondent, and it is accepted by the applicant that the respondent should have an order for its costs. However it has been submitted that the costs incurred in relation to subpoenas issued at the instigation of the respondent and a notice to admit ought not be included in that award. The applicant submits, in effect, that those steps did not contribute meaningfully to the outcome of the hearing. In my view that is a matter properly left to the taxing officer. 2 The order for costs will be that the applicant pay the respondent's costs of the proceedings, including reserved costs. I certify that the preceding two (2) numbered paragraphs are a true copy of the Reasons for Judgment herein of the Honourable Justice Dowsett.